近年来,随着我国税制改革的不断深化,税收征管水平日益提高,全社会依法诚信纳税的意识不断增强,但仍有一部分纳税人为了一己私利罔顾国法,采取不法手段达到不缴、少缴税款的目的。利用虚假发票进行账务处理是其中较为常见的手段之一。发票违法犯罪行为侵蚀国家税基,诱发偷税、骗税等涉税违法犯罪行为,扰乱社会经济秩序。发票违法犯罪目前呈现由增值税专用发票违法犯罪向其他发票违 In recent years, with the continuous deepening of the tax reform in our country, the increasing level of tax collection and administration and the increasing awareness of tax compliance in accordance with the law in the whole society, some taxpayers still ignore the national law for their own benefit and take unlawful measures to pay less and pay less The purpose of the paragraph. Accounting for the use of false invoices is one of the more common ones. Invoice crimes infringe the national tax base, evading tax evasion, tax fraud and other tax-related crimes, disrupting social and economic order. Invoice illegal crime currently appears by the value-added tax invoices illegal crimes to other invoices